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Tien Dang
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Decks in this class (58)
A1-Professional Standards
What is statements on auditing st...,
What is public company accounting...,
What is generally accepted govern...
5
cards
A1-Audit Engagements
What is an audit process,
In order to obtain reasonable ass...,
What are the management responsib...
6
cards
A1-Forming an Audit Opinion
What is the big pictures of audit...,
What does gaas do,
Which fs an auditor needs to audi...
4
cards
A1-Unmodified (Unqualified) Opinion
How consistency is presented in a...,
What is the content of an audit r...,
What is the term to remember when...
3
cards
A1-Modified Opinions Due to Financial Statement Issues (Qualified or Adverse)
What are the 3 natures of materia...,
What phrases to identify qualifie...,
What phrases to identify adverse ...
4
cards
A1-Modified Opinions Due to Audit Issues
When will the audit express a qua...,
When will,
What phrases will be included in ...
6
cards
A1-Emphasis-of-Matter, Other-Matter, and Explanatory Paragraphs
What is an emphasis of matter par...,
When an emphasis of matter paragr...,
When an other matter paragraph is...
5
cards
A1-Reporting with Different Opinions and Other Auditors
Which fs and periods are included...,
Which fs and periods are included...,
What opinion should auditors expr...
14
cards
A1-Subsequent Events
What are subsequent event evaluat...,
What are auditor s responsibiliti...,
What is auditor s responsibility ...
7
cards
A1-Other Information and Supplementary Information
What phrases to remember about ot...,
What phrases to remember about su...,
What effect of modifications to t...
8
cards
A1-Special Purpose and Other Country Frameworks
What are types of special purpose...,
What is a dual opinion,
What special purpose framework ar...
7
cards
A2-Quality Control
What are the 6 elements of qualit...,
What is a peer review,
What is the relationship between ...
6
cards
A2-Documentation
What is the purpose of documentation,
What are some important requireme...,
What is documentation completion ...
6
cards
A2-Terms of Engagement
What is responsibility of audit c...,
What factors an audit firm should...,
What are management s responsibil...
7
cards
A2-Planning
What is the auditor required to d...,
What may an auditor do to obtain ...,
How to develop an audit strategy
7
cards
A2-Using the Work of others
What is a difference between the ...,
What areas that the internal audi...,
What is the general rule regardin...
5
cards
A2-Materiality
What is materiality level in a fs...,
What is best described the concep...,
What is most likely used as preli...
6
cards
A2-Risk Assessment - Part 1
What is the purpose of understand...,
How are analytical procedures per...,
What are analytical procedures
6
cards
A2-Risk Assessment - Part 2
What is internal control,
Which objective is most relevant ...,
What are the 5 components of inte...
18
cards
A2-The effect of IT on the audit
What is the effect and auditor s ...,
What procedures techniques can au...,
What is generalized audit softwar...
3
cards
Notes from Mini Exam A1-A2
What are the common reason for au...,
In the planning stage what should...,
What action should an auditor tak...
5
cards
A3 - Fraud Risks
What are the types of fraud,
What are the 3 fraud risk factors,
When are analytical procedures re...
9
cards
A3 - Audit Risks
What is audit risk,
What are the types of misstatements,
What is audit risk model
8
cards
A3 - Identifying, assessing, and responding to risk
When are substantive analytical p...,
When would auditor not likely to ...,
What are dual purpose tests
6
cards
A3 - Specific Areas of Engagement Risk
What explanation why the auditor ...,
What is the next step the auditor...,
What is the auditors responsibili...
8
cards
A3 - Sufficient Appropriate Evidence
What are the most reliable to lea...,
What is the conclusion on the suf...,
What are the examples of potentia...
4
cards
A3 - Procedures to obtain evidence
What are the standard procedures ...,
What are the methods used to deve...,
What made up of a fs house used f...
11
cards
A3 - Financial Ratios
What are the key financial ratios...,
What are the most common ratios t...
2
cards
A3 - Attribute Sampling
What is sample risk,
What are the two sampling methods,
What are the 4 rules about sampling
9
cards
A3 - Variables Sampling
What is variable sampling,
What is tolerable misstatement,
What are the considerations for s...
9
cards
A3 - Audit Data Analytics (ADA)
What are audit data analytics,
What are the 5 steps applying adas,
What are the 4 adas techniques
9
cards
A4 - Revenue Cycle
What is the general rule about se...,
What are the most common document...,
What is sale cut off test used to...
5
cards
A4 - Expenditure Cycle
What assertions are generally mor...,
What is the source or supporting ...,
Which departments are responsible...
4
cards
A4 - Cash Cycle
What is kiting,
What is lapping,
What is difference between bank r...
3
cards
A4 - Inventory Cycle
What is the primary purpose of in...,
What procedures to perform to tes...,
What procedures to test rights an...
5
cards
A4 - Investment Cycle
What procedures to test completen...,
What procedures to test existence...,
What procedures to test valuation...
4
cards
A4 - Fixed Assets, Payroll, and Finance Cycle
What should auditor do to test fo...,
What are the source docs to highe...,
What are the source docs to highe...
4
cards
A4/M7 - Matters that require special considerations
What factors may an auditor consi...,
How to report of going concern fo...,
What are common estimates in acco...
7
cards
A4/M8 - Misstatements and AJEs
What amount should use to calcula...,
What should an auditor consider w...,
When evaluating misstatements wha...
5
cards
A4/M9 - Written Representation
What is the purpose of written re...,
What are the,
What are the main contents
3
cards
A4/M10 Communication with management and governance
What are the requirements regardi...
1
cards
A5/M1 Integrated Audit Procedures
What approach is used to test the...,
What are the differences between ...
2
cards
A5/M2 Communication and reporting in an integrated audit
Is it required if an issuer previ...,
What is auditor s responsibility ...
2
cards
A5/M3 Attestation Engagement and Standards
What is attestation engagement an...,
What are scope restrictions,
What are the 3 types of examinati...
4
cards
A5/M4 Agreed-upon Procedures and Prospective Financial Statements
What are the types of engagements...,
What are the conditions for perfo...,
What are the 2 types of prospecti...
4
cards
A5/M5 Reporting on Controls at a Service Organization
What is the difference b w servic...,
What are objectives of service au...,
What are soc 1 and soc 2 reports
5
cards
A5/M6 Reporting on Compliance
What is compliance reporting,
What is included in the written r...
2
cards
A5/M7 Government Audits
What are the sources of standards...,
What are the 3 types of engagemen...,
What are included in auditor s re...
4
cards
A5/M8 Single Audits
What is single audit,
What is program specific audit,
What is materiality determination...
10
cards
A6/M1 SSARS Engagements
What are the 3 levels of services...,
What should auditor do if providi...,
What is required to be accompanie...
5
cards
A6/M2 Preparation Engagement
What is a preparation engagement,
What are accountant s responsibil...,
What are management s responsibil...
5
cards
A6/M3 Compilation Engagements
What is compilation of fs,
What are auditor s responsibilities,
What are the differences between ...
3
cards
A6/M4 Review Engagements
What is a review engagement,
What are the performance requirem...,
What is the special understanding...
4
cards
A6/M5 Review Engagement Report
Which paragraph should an account...,
Which paragraph should an account...,
What are the reporting options fo...
4
cards
A6/M6 Interim Reviews
What is objective of a review of ...,
What is the general knowledge of ...
2
cards
A6/M7 the AICPA code of professional conduct
What is the aicpa code of profess...,
What are the exception rules rega...,
What is exercising due care
5
cards
A6/M8 Ethical Requirements of the SEC and PCAOB
What is pcaob,
What standards should each regist...,
What are the penalties sanctions ...
7
cards
A6/M9 GAO and DOL
What are the ethical principles g...,
What must each audit organization...,
What are the 3 steps required for...
7
cards
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CPA - AUD
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